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El Paso, Texas short-term rental hotel tax

El Paso County · Last checked Nov 2026

17.5%Combined hotel tax on a stay under 30 nights. 17.5% (6% state + 9% city + 2.5% county)

Every Texas short-term rental owes the 6% state hotel tax. El Paso adds local tax on top. Below is who collects each part, whether Airbnb and Vrbo pay it for you, and how to file what they don't.

Local rates

City hotel tax rate
9%Source: epcountytx.gov — source for City hotel tax rate
What the source says
City of El Paso - 9%
County hotel tax rate
2.5% El Paso CountySource: epcountytx.gov — source for County hotel tax rate
What the source says
El Paso County - 2.5%

The county's FY2025 self-report to the Comptroller lists 3%; the county's own page says 2.5%. We show the county page.

Venue / special district rate
No separate tax found on official pages.None found
Combined total rate
17.5% (6% state + 9% city + 2.5% county)Source: epcountytx.gov — source for Combined total rate
What the source says
Occupants residing in Hotels or Motels in El Paso County for a period of less than 30 days are charged 17.5% of the room cost

Do Airbnb and Vrbo collect the local tax?

Both platforms collect the 6% state tax on Texas stays. Local tax is a city-by-city question.

Airbnb
City 9%: yes. El Paso County 2.5%: no (not on Airbnb's list).Source: airbnb.com — source for Airbnb
What the source says
Guests who book Airbnb listings that are located in the City of El Paso, TX will pay the following tax as part of their reservation: Hotel Occupancy Tax: 9% of the listing price
Vrbo
No. El Paso is not on Vrbo's Texas list, so Vrbo collects only the 6% state tax there.Source: help.vrbo.com — source for Vrbo
What the source says
Vrbo's Texas list names the State of Texas, Aransas County, Austin, Beaumont, Big Spring, Comal County WORD, Corpus Christi, Denison, Galveston, Glen Rose, Harris County, Houston, Irving, Jamaica Beach, Jasper County, Lakewood Village, League City, Leon Valley, Lockhart, Martindale, McKinney, Plano, San Antonio, Smithville and Wood County.

Summary of the page (this city is not on its list)

If you also book guests directly or on another site, you collect and file the tax on those stays yourself.

Local registration and filing

Local registration / permit
City STR hotel-tax registration steps not foundUnconfirmed

Not confirmed on an official page. Check with the city or county.

Source: elpasotexas.gov — source for Local registration / permit
What the source says
HOT collections on short-term rentals will begin no earlier than 90 days or later than 180 days after adoption

The city approved STR hotel-tax collection in 2026; we did not find its STR filing instructions.

Local filing frequency
County: quarterly. City STR filing frequency: unconfirmed.Source: epcountytx.gov — source for Local filing frequency
What the source says
Every sole proprietorship, partnership, or corporation that owns, operates, manages or controls any hotel or motel in El Paso County must file a quarterly report
$0 returns required?
Not stated on the pages we readUnconfirmed

We could not confirm this on an official page. Check with the city or county.

Local due date
County: Apr 30, Jul 31, Oct 31, Jan 31. City: unconfirmed.Source: epcountytx.gov — source for Local due date
What the source says
Due April 30 : 1st quarter ending March 31st Due July 31 : 2nd quarter ending June 30th Due October 31 : 3rd quarter ending September 30th Due January 31 : 4th quarter ending December 31st
Late penalty
The city says penalties may apply; amounts not statedUnconfirmed

Not confirmed on an official page. Check with the city or county.

Source: elpasotexas.gov — source for Late penalty
What the source says
In addition to interest, penalties may apply depending on the circumstances and applicable tax rules.
Interest
Accrues on unpaid tax; rate not statedUnconfirmed

Not confirmed on an official page. Check with the city or county.

Source: elpasotexas.gov — source for Interest
What the source says
Interest continues to accrue on unpaid balances until the issue is resolved.
Filing portal
County: report to the El Paso County Tax Office (mail or in person). City portal: unconfirmed.Source: epcountytx.gov — source for Filing portal
What the source says
Reports with Payments may be delivered by mail or in person at the Ascarate Tax Office Location.
Ordinance
El Paso City Code Chapter 3.12 (Hotel Room Tax)Unconfirmed

We could not confirm this on an official page. Check with the city or county.

What the source says

Seen only on a third-party code mirror; not confirmed on the official code host.

State hotel tax (all of Texas)

State hotel tax rate
6%Source: comptroller.texas.gov — source for State hotel tax rate
What the source says
The state hotel occupancy tax rate is 6 percent (.06) of the cost of a room.
Who collects it
Texas Comptroller of Public AccountsSource: comptroller.texas.gov — source for Who collects it
What the source says
The Comptroller's office collects and administers the 6 percent state hotel tax, while cities and counties are responsible for collecting their own local hotel taxes.
Platforms and the state tax
Platforms that agree to collect state tax for the owner must collect and remit it; otherwise the owner does.Source: comptroller.texas.gov — source for Platforms and the state tax
What the source says
If an STRP does not agree to collect state HOT on behalf of the property owner, the property owner is responsible for collecting and remitting state HOT to the Comptroller's office for their short-term rentals.
Airbnb and the state tax
Airbnb collects the 6% state taxSource: airbnb.com — source for Airbnb and the state tax
What the source says
Texas State Hotel Occupancy Tax: 6% of the listing price including any cleaning fee for reservations 29 nights and shorter in the State of Texas.
Vrbo and the state tax
Vrbo collects the 6% state taxSource: help.vrbo.com — source for Vrbo and the state tax
What the source says
Texas (state taxes only) State Hotel Occupancy Tax State of Texas under 30 nights April 1, 2019
State registration
Form AP-102, Hotel Occupancy Tax QuestionnaireSource: comptroller.texas.gov — source for State registration
What the source says
businesses that report the tax should send a completed Form AP-102, Hotel Occupancy Tax Questionnaire (PDF) to the Comptroller's local field office
State due date
20th of the month after the period (monthly, or quarterly if qualified)Source: comptroller.texas.gov — source for State due date
What the source says
Monthly: 20th day of the month following the end of each calendar month (for example, April 20 for March activity). Quarterly (if qualified): 20th day of the month following end of the calendar quarter
State late penalty and interest
$50 per late report; 5% if paid 1-30 days late; 10% if more than 30 days late; interest from day 61Source: comptroller.texas.gov — source for State late penalty and interest
What the source says
A $50 penalty is assessed on each report filed after the due date. If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed. If tax is paid over 30 days after the due date, a 10 percent penalty is assessed. ... Past due taxes are charged interest beginning 61 days after the due date.

Unconfirmed on this page